13 CAR § 28-508. Nonallowable expenses

Historic Preservation and Restoration Grants do not reimburse the following costs: (1) Any item not listed in the approved work-cost breakdown; (2) Deficits; (3) Contributions or donations to other organizations or individuals; (4) Capital expenditures, defined as tangible property: (A) Costing one hundred dollars ($100) or more; and (B) Having a life span of two (2) or more years; (5) Entertainment expenses, including refreshments, flowers, reception costs, etc.; (6) Interest and other financial costs; (7) Lobbying expenses; (8) New construction (some exceptions apply); (9) Interpretive expenses (some exceptions apply); (10) New pavement of parking lots, roads, or walkways (some exceptions apply); (11) Furnishings, draperies, or carpeting; (12) Work done prior to grant award and after approved grant end date; (13) Installation of artificial siding, incompatible replacement windows, or the use of incompatible materials of any type; (14) Real estate, property acquisition costs, or legal filing fees; or (15) Grant writing or grant administration fees.